2013 (5) TMI 929

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....he Appellant. Shri S. Dewalwar, Authorized Representative (AR), for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - Petitioner/assessee has preferred the appeal against the adjudication order dated 21-6-2011. The petitioner is one of group of companies which are into development and construction of complexes. Service tax demand of Rs. 10,05,609/- under Head "Goods Tr....

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....the meaning a taxable 'service' under provisions of the Finance Act, 1994. Since prior to execution of a sale deed and its registration in favour of purchaser of a flat, title in said immovable property does not pass in favour of the prospective purchaser and the builder continues to be the owner, provision of Management, Maintenance or Repair operations in respect of property, would not constitut....